<!DOCTYPE html>
<html lang="en">
<head>
    <meta charset="UTF-8">
    <meta http-equiv="X-UA-Compatible" content="IE=edge">
    <meta name="viewport" content="width=device-width, initial-scale=1.0">
    <title>Document</title>
    <style>
        table {
           border-collapse: collapse;
        
        }
        table td{
             border: 1px solid black;
        }
        
        th{
            border: 1px solid black;
        }
    </style>
</head>
<body>
    <div>
        <table cellpadding="0">
            <tr>
                <td colspan="2" rowspan="2">1</td>
                <td colspan="2">2占两列</td>
                <td colspan="4" rowspan="3">4占两行两列</td>
            </tr>

            <tr>
                <td>2</td>
                <td>3</td>
            </tr>

            <tr>
                <td colspan="2" rowspan="2">1占两行</td>
                <td>2</td>
                <td>3</td>
            </tr>

            <tr>
                <td>2</td>
                <td>3</td>
                <td colspan="2">4</td>
                <td colspan="2">5</td>
            </tr>
            
            <tr>
                <td colspan="2">1</td>
                <td>2</td>
                <td>3</td>
                <td colspan="2">4</td>
                <td colspan="2">5</td>
            </tr>

            <tr>
                <td colspan="2"></td>
                <td>2</td>
                <td>3</td>
                <td colspan="2">4</td>
                <td colspan="2">5</td>
            </tr>

            <tr>
                <td colspan="4"></td>
                <td colspan="2"></td>
                <td colspan="2"></td>
            </tr>

            <tr>
                <td colspan="8">1</td>
            </tr>

        </table>
    </div>
</body>
</html>